" The Church's donor advised fund allows you to give your cash or marketable securities at a time that is advantageous for tax purposes"

"Flexibility in timing and where you give: you can make a gift to the Deseret Trust Company donor advised fund and take an immediate charitable income tax deduction"

"Tax benefits: tax benefits are more favorable than those available by using a private foundation."

Religion has nothing to do with taking advantage of tax opportunities...Here's the link: http://www.deserettrust.com/daf.html

Another idea:

1. Pay your regular tithing

2. Donate to the Donor advised fund that same year (and receive the double tax benefit)

3. Used the donor advised funds to pay your tithing next year.

Extra work, but if you need an logical approach to combat an illogical conclusion, there you have it.